State Excise Tax Returns » Taxpayers Filing on a Monthly Basis

These returns and remittances are due on or before the 22nd (except the Importer payment is due on or before the 3rd business day following importation of the product using the 3 day payment voucher) for the prior month's activity.

Transporter ReturnMANDATORY ELECTRONIC FILING

No

This return is due on the last day of the month for the prior month's activity.

Terminal Operator Monthly ReturnMANDATORY ELECTRONIC FILING

No

This return is due on the last day of the month for the prior month's activity.

MT-1

Motor Carrier Mileage Tax

No

The returns and remittances are due on or before the 15th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 15, 20xx.)

EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid.

LO-1

Lubricating OilMANDATORY ELECTRONIC FILING

No

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 20, 20xx.) EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid.

MFCO

State Administered County Taxes - (Bullock County & Lowndes County)

No

CUL

Cullman County

No

State Excise Tax Returns » Taxpayers Filing on an Annual Basis

Form #

Title of Return

Discount Allowed

Due Date for Returns & Remittances

SGS

Wholesale Oil/Import License FeeMANDATORY ELECTRONIC FILING

No

The returns and remittances are due on or before October 14 of the year following the fiscal year during which the tax is accrued. (Example: Tax accrued in fiscal year 2014 — 2015, is due October 14, 2015 .)

Terminal Operator Annual ReturnMANDATORY ELECTRONIC FILING

No

The return and remittance are due on or before the last day of January following the calendar year covered.

Discounts:

*A discount of .005 of the fuel excise tax payable to the state is allowed to the Licensed Supplier/Permissive Supplier and .004 of this discount is passed down to Licensed Distributors and Licensed Importers who pay the Licensed Supplier/Permissive Supplier timely. Also, a discount of .001 of the fuel excise tax payable to the state is allowed to the Supplier/Permissive Supplier with a cap of $2,000 per month.

NOTE: If the due date falls on a weekend or holiday, then the due date is the next business day.

ACH Debit EFT Payments can be made through My Alabama Taxes at the following link:

Pursuant to Section 41-1-20, Code of Alabama 1975, payments of $750 or greater are required to be made electronically through EFT. Also, all local taxes collected or administered by the department when the corresponding state tax is subject to be filed electronically must be filed electronically regardless of amount.

Penalties and Interest: In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Alabama 1975, returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Even if there is no activity during the month, a return must be filed and marked "No Activity." Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 USC 6621.

Rates Information

"The Alabama Department of Revenue will efficiently and effectively administer the revenue laws in an equitable, courteous and professional manner to fund governmental services for the citizens of Alabama."--Adopted September 5, 1996

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